Results 111 to 120 of about 270,706 (255)

Earnings management and audit adjustments: An empirical study of IBEX 35 constituents [PDF]

Doubts about the reliability of a company's qualitative financial disclosure increase market participant expectations from the auditor's report. The auditing process is supposed to serve as a monitoring device that reduces management incentives to ...
Oscar Elvira, Oriol Amat, Petya Platikanova   +2 more
core  

Contextual Factors Impacting Different Stages of Voluntary Occupational Change: The Case of Turkey

The Career Development Quarterly, EarlyView.
ABSTRACT Occupational change has become increasingly common in recent decades. However, we know little about how contextual factors shape the voluntary occupational change process. By integrating the Careers in Context Framework (Mayrhofer et al. 2007) and the Transtheoretical Model of Career Change (Barclay et al.
Duygu Gulseren, Gamze Arman, Ayse Nur Asyali, Soner Cem Gur, Ayca Aksu, Buse Baylar   +5 more
wiley   +1 more source

Are socially responsible managers really ethical? : exploring the relationship between earnings management and corporate social responsibility. [PDF]

Manuscript Type: Empirical Research Question/Issue: This paper investigates the connection between earnings management and corporate social responsibility (CSR). We argue that earnings management practices damage the collective interests of stakeholders;
Surroca, Jordi, Prior, Diego, Tribó, Josep A.   +2 more
core  

Graphene Materials for Sustainable Energy Applications: A Contemporary Perspective

Carbon Energy, EarlyView.
ABSTRACT Graphene has garnered significant attention as a promising material with great potential for contributing to sustainable energy initiatives, such as RE100 (100% renewable energy initiative) and CF100 (100% carbon‐free initiative). This review aims to explore the potential of graphene for advancing renewable energy applications by highlighting
Niraj Kumar, Seul‐Yi Lee, Roop L. Mahajan, Soo‐Jin Park   +3 more
wiley   +1 more source

The relationship between earnings volatility and corporate risk disclosures

South African Journal of Economic and Management Sciences
Background: Corporate risk management theory argues that effective hedging with derivatives should reduce earnings volatility and enhance firm value.
Johannes Rammala, Franz Eduard Toerien
doaj   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

Governing Sustainability After IPO: Corporate Governance Mechanisms and ESG Pillar Trajectories in the Euro Area

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study provides exploratory evidence on whether going public may act as a catalyst for corporate sustainability and examines whether board‐level governance arrangements shape post‐IPO sustainability trajectories. Drawing on a formal conceptual framework that integrates agency theory, legitimacy theory, and the resource‐based view as ...
Salvatore La Barbera
wiley   +1 more source

Bank Earnings Smoothing During Mandatory IFRS adoption in Nigeria [PDF]

, 2018
We examine the extent of bank earnings smoothing during mandatory IFRS adoption in Nigeria, to determine whether mandatory IFRS adoption increased or decreased income smoothing among Nigerian banks.
Outa, Erick R, Ozili, Peterson K
core   +2 more sources

The Effect of Sustainable Production and Operations on Financial Outcomes in Turkish Manufacturing Sector: System Dynamics Evidence From BIST‐Listed Companies

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainable production and operations (SPO) are widely expected to influence firm performance through improvements in efficiency, legitimacy, and organizational capabilities. This study uses ISO certifications as a proxy for SPO and examines both adoption determinants and performance implications using a balanced panel of 142 manufacturing ...
Damla Durak Uşar
wiley   +1 more source

Learning Strategies from Nature's Blueprint to Cyclic Carbonate Synthesis

ChemSusChem, Volume 18, Issue 6, March 15, 2025.
The development of sustainable synthetic methods for cyclic carbonates draws inspiration from nature, focusing on eco‐friendly processes and renewable resources like CO2 and biomass. This review explore various CO2 activation mechanisms, green chemistry principles, and green catalysts.
Erika Saccullo, Vincenzo Patamia, Chiara Zagni, Antonio Rescifina, Giuseppe Floresta   +4 more
wiley   +1 more source